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SEC. 5. The said grantees, their associates and assigns, upon Board of the completion of said road, shall report to the Board of Super- to regulato visors of Tulare County, at a regular meeting, or at a special tolls." meeting to be called for that purpose, the number and location of gates erected thereon, and the amount of money expended in the location and construction of said road, verified by the oath of their Secretary or Treasurer, and thereupon said Board of Supervisors shall, from time to time, establish the rates of toll to be collected upon said road, and they may establish different rates of toll for different portions of the year, provided, such rates shall not be so reduced as to produce an income of less than fifteen per cent per annum upon the cost of constructing said road, over and above the expenses of collection and keeping said road in repair; and the said Board of Supervisors shall have power to examine the books and papers of said company, and take testimony, as in civil actions, for the purpose of ascertaining the cost of constructing and keeping said road in repair.

SEC. 6. At any time after the expiration of five years from County may the completion of said road, the owners thereof shall sell, trans- purchase. fer, and convey the same to the County of Tulare, upon the payment to them by said county the original cost of location and construction thereof.

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SEC. 7. Said grantees, their associates and assigns, shall have Franchiso the right to continue said road to Owen's Lake at any time extended. within three years from the passage of this Act, and all the rights and privileges herein granted shall attach to such further addition of the aforesaid road; provided, the Board of Supervisors of Tulare County shall have the right to direct the location of said addition, and no such addition shall be constructed without the consent of said Board of Supervisors.

SEC. 8. This Act shall take effect from and after its passage.

CHAP. CCCCXLI.-An Act to authorize Nathan H. Stinson, his associates, and his and their assigns, to build a Wharf at the foot of Solano Street, in the City and County of San Francisco.

[Approved April 27, 1863.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Nathan H. Stinson, and such persons as he may Franchise. associate with himself, and his and their assigns, are hereby authorized to construct a wharf at the foot of Solano Street, in the City and County of San Francisco, and thence outwardly, in a direct line with said street, into the Bay of San Francisco to a point where the water is ten feet deep at low tide; provided, that said wharf shall be commenced within one year and completed within three years from and after the passage of this Act.

State's right released.

Tolls.

Title to revert to State.

Ten per cent to State.

Manner

SEC. 2. All the right of the State of California to the overflowed lands, for a distance of one hundred and forty feet on each side of said wharf, is hereby released to said Nathan H. Stinson, his associates, and his and their assigns, for a period of twelve years from and after the passage of this Act for the purposes of said wharf; said space of one hundred and forty feet shall be used exclusively as open slips or docks for the accommodation of shipping.

SEC. 3. The said Nathan H. Stinson, his associates, and his or their assigns, shall have the exclusive right to collect tolls and wharfage on said wharf for the period of twelve years from and after the passage of this Act, the rates thereof to be regulated by the State Harbor Commissioners.

SEC. 4. Said wharf shall be so constructed as not to obstruct the navigation of the Bay of San Francisco.

SEC. 5. At the expiration of twelve years after the passage of this Act, the title to said wharf shall revert to the State of California, and at any time after the completion of said wharf, the State Harbor Commissioners may purchase the same for said State Harbor Commissioners, by paying the value of said wharf, the value to be ascertained by three Commissioners, one of whom shall be appointed by said State Harbor Commissioners, and one by the owners of said wharf, and one by the two thus appointed. SEC. 6. Ten per cent of the gross receipts of said wharf, after the same shall have been completed two years, shall be paid to the State Harbor Commissioners.

SEC. 7. For the purpose of ascertaining the amount due the of payment. State Harbor Commissioners, the said Commissioners shall have free access to the books of said wharf company, and between the first and tenth of each and every month from the time the owners of said wharf shall become liable to pay the ten per cent aforesaid, they shall pay in to the State Harbor Commissioners the amount of said per centage remaining due, the correctness of the amount to be verified by the oath of the person having the charge of the books and accounts of said com

pany.

SEC. 8. The foot of Solano street, as mentioned in this Act, shall be understood and construed to mean the point where said street interects the high water line.

SEC. 9. Nothing in this Act shall be so construed as to interfere with any system of general water front improvement that may be made to include said wharf; that no wharf shall be constructed under and by virtue of the provisions of this Act that shall in any way or manner whatever obstruct or interfere with the full and free enjoyment of any franchise heretofore granted by the Legislature of this State, nor within four hundred feet of any such franchise heretofore granted as aforesaid.

CHAP. CCCCXLII.-An Act supplementary to an Act entitled an Act to provide for the Government of the Common Schools in the City of Sacramento, approved April twenty-sixth, eighteen hundred and sixty

two.

[Approved April 27, 1863.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

Board of

SECTION 1. The Board of Education shall, after the year Duty of eighteen hundred and sixty-three, annually, on or before the Education. first day of February, make and report to the Board of Trustees a statement in detail of the receipts and expenditures for school purposes in the city during the year then last past, and shall at the same time make and furnish a detailed statement of the probable amount of money that will be required during the current year, and the purposes for which it is required, and also an estimate of the amount that will be received by the city from the State and county for school purposes.

SEC. 2. Upon receiving the estimate of moneys needed, as School tax provided in section one, the Board of Trustees shall, at the time to be levied. of levying other city taxes, levy a direct special school tax, which, after making proper allowances for delinquencies, will produce a sum that (taken with the estimated amount to be received from the State and county) will make the amount required by the Board of Education; provided, however, that in no case shall such special school tax exceed twenty-five cents on the one hundred dollars; provided, further, that so much of any Act as provides that any portion of the general city revenues shall be paid into a School Fund is hereby repealed, said repeal to take effect the day the first levy of the special school tax is made under the provisions of this section, and thereafter the per centage of city revenues that the law theretofore provided should go to the School Fund, shall be paid, one half into the General Fund, and the remainder into the Salary Redemption Fund; provided, that no taxes shall be levied or collected under the provisions of sections one and two of this Act, unless a majority of the qualified electors of the City of Sacramento, voting at the general election to be held in the year eighteen hundred and sixtythree, shall vote in favor of levying said taxes.

SEC. 3. On the day that is or may be provided by law for the election of the City Board of Trustees, in the year eighteen hundred and sixty-three, the electors shall vote "School Tax of ten cents on the one hundred dollars-Yes," or "School Tax of ten cents on the one hundred dollars-No;" and if a majority of those voting on the question vote "Yes," then the Board of Trustees shall, at the time of making their levy of other taxes for the year eighteen hundred and sixty-three, levy a special school tax of ten cents on the one hundred dollars, which tax shall be collected and paid into the Treasury for the School Fund; but if a majority of those voting on the proposition vote "No," then no further proceedings shall be had under this sec

tion.

Conditions.

Rate bills.

SEC. 4. The Board of Education of the City of Sacramento may, in its discretion, levy rate bills in said city in the same manner as Boards of Trustees are authorized to levy rate bills, and it may graduate such rate bills in accordance with the grade of the school the pupil is attending; provided, such rate bill shall not exceed fifty cents per month for any pupil attending a Primary School; one dollar per month for any pupil attending an Intermediate School; one dollar and fifty cents per month for any pupil attending a Grammar School; nor two dollars and fifty cents per month for any pupil attending the High School; and every rate bill determined upon by said Board shall be levied and collected in the manner prescribed by law for the levy and collection of rate bills ordered by Board of Trustees. The Board of Education is hereby authorized to elect its School Marshal annually, at such time as it deems proper.

SEC. 5. This Act shall take effect immediately, and all Acts and parts of Acts conflicting with its provisions are hereby repealed.

Assessment
Districts.

Election of
Assessors.

Bond.

CHAP. CCCCXLIII.-An Act to provide for the Division of Yolo County into Assessment Districts, for the election of District Assessors, and to define their Duties, Liabilities, and Compensation.

[Approved April 27, 1863.]

The People of the State of California, represented in Senate and
Assembly, do enact as follows:

SECTION 1. It shall be the duty of the Board of Supervisors of Yolo County, at their next regular meeting after the passage of this Act, to divide the county into four districts, to be known as Assessment Districts Number One, Two, Three, and Four, and by order entered on their minutes, define the boundaries thereof.

SEC. 2. At the next general election for county officers, there shall be elected, in the County of Yolo, an Assessor for each of the districts defined by the Board of Supervisors, in compliance with the provisions of section one of this Act, who shall be a qualified elector of the district in which he shall be a candidate, and shall only be voted for and elected by the electors of such district. The election for said District Assessors, the returns, canvass, and other particulars relating thereto, shall conform to the requirements of law concerning other county or township officers, and be subject to the same rules. The District Assessors shall take possession of their offices and occupy them for the same term as is now provided by law for the County As

sessor.

SEC. 3. Before entering upon the duties of their respective offices, the District Assessors aforesaid shall each execute a bond in favor of The People of the State of California, in the penal sum of two thousand dollars, to be approved by the County Judge of said county, conditioned for the faithful performance

of all the duties which now are or hereafter may be required of them by law.

Assessors.

SEC. 4. Each District Assessor shall enter upon, perform, Duties of make returns of, and complete the assessment of the real, personal, and mixed property, within his district, in the same manner, within the same time, and subject to the same rules, as is now required by law concerning the County Assessor.

SEC. 5. In addition to the dutics heretofore required to be performed by the County Assessor, it shall be the duty of the said District Assessors to collect and account for the State poll tax of all persons within their respective districts who are required by law to pay the same, and shall be subject to the same rules, be possessed of the same power, receive the same compensation, settle in the same manner, and at the same times, and be liable to the same penalties for neglect or malfeasance, as is now provided by law concerning the Sheriff of Yolo County as Collector of said poll tax. The Assessor shall have, and it is hereby made his duty to examine, under oath or affirmation, any employer or his Agent, touching the name or names, residence, or property, of any person or persons in the employ or service of said employer or Agent, who is liable to pay poll tax.

Supervisors

SEC. 6. It shall be the duty of the Board of Supervisors, Duty of when they meet in each year as a Board of Equalization, to Buperviso have administered to each District Assessor, (by their Clerk, or some other person authorized to administer oaths,) an oath or affirmation that he has used due diligence in the performance of all the duties required of him by law; that he has not omitted or neglected to assess any property owned or held within his district; that the valuations on his roll represent the true cash value of all property returned (or if there be exceptions, specifying the same); that the time for which he has charged was actually and necessarily employed in the discharge of his official duties; and that he has used due diligence, and made every effort which he lawfully might, to collect the poll tax of each person liable to pay the same in his district; the Board may also scrutinize the acts of said officers, ask any other and further questions as they may deem pertinent, and hear and examine any charges of dereliction or neglect which may be preferred by a citizen or property holder of either of said districts against either of said officers, and after such examination, and satisfying themselves of the time necessarily and properly employed, shall allow each of said officers compensation for each day so employed, at a rate not exceeding seven dollars per day; provided, that the aggregate sum so allowed to all of said Assessors shall not exceed the sum of fourteen hundred dollars, exclusive of the fees allowed by law for the collection of poll tax.

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